What question did this study set out to answer?

This research aims to understand the disparity in CSR spending across regions in India after mandatory CSR regulations were enacted.

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March 1, 2026

Disparity in CSR spending - an analysis of CSR spending post mandate CSR in India

Key Points

This research aims to understand the disparity in CSR spending across regions in India after mandatory CSR regulations were enacted.
Analyzed data from the National CSR portal.
Employed correlation and regression analyses.
Compared CSR spending against economic and social indicators across states.
CSR spending accounts for 60.33% in the top five economic states.
GSDP is identified as the only significant predictor of CSR spending.
The model explains 77.8% of variance in CSR spending with a statistical significance (p = 0.001).

Abstract

Following the implementation of mandatory CSR regulations in India, there has been a notable rise in CSR spending by corporate entities; yet spatial inequality persists across regions. This study examine the relationship between CSR spending and economic (GSDP) and social indicators (BPL and AD), comparing CSR spending across states and regions. Using data from the National CSR portal, we utilised correlation and regression analyses. Our findings highlight the model's statistical significance, with GSDP, BPL, and AD collectively explaining 77.8% (r2 = 0.778) of the variance in CSR spending (p = 0.001). However, only GSDP is a significant predictor (p = 0.001), while BPL and AD are not (p > 0.05). Additionally, we found a positive correlation between BPL and AD (β = 0.685**). Notably, 60.33% of CSR spending is concentrated in the top five giant economic states. Drawing on our analysis, we provide policy recommendations and implications.

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Disparity in CSR spending - an analysis of CSR spending post mandate CSR in India

Key Points

Abstract

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